Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
990 • Fiscal year 2024 • EIN 26-2908742
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
71st percentile
Higher debt load relative to revenue than 71% of similar nonprofits.
Net Margin
44th percentile
Higher net margin than 44% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 6.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Down$1,820,635
Down $236,737 (-12%) from 2023
Net Assets
Up$1,345,572
Up $31,529 (+2.4%) from 2023
Liabilities
Down$475,063
Down $268,266 (-36%) from 2023
Revenue
Up$1,803,545
Up $112,894 (+6.7%) from 2023
Expenses
Up$1,772,016
Up $255,583 (+17%) from 2023
Net Income
Down$31,529
Down $142,689 (-82%) from 2023
To provide a community school that allows each student to maximize their learning potential in a safe and supportive environment.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $944,101 | $940,845 | ▼ $3,256 |
| Land, Buildings, and Equipment, Net | $514,977 | $466,302 | ▼ $48,675 |
| Cash and Non-Interest-Bearing Accounts | $89,827 | $99,616 | ▲ $9,789 |
| Accounts Receivable | $13,701 | $8,824 | ▼ $4,877 |
| Total Assets | $2,057,372 | $1,820,635 | ▼ $236,737 |
| Other Assets Total | $494,766 | $305,048 | ▼ $189,718 |
| Liabilities | |||
| Other Liabilities | $333,952 | $174,749 | ▼ $159,203 |
| Accounts Payable and Accrued Expenses | $153,115 | $144,594 | ▼ $8,521 |
| Grants Payable | $180,239 | $118,005 | ▼ $62,234 |
| Mortgage Notes Payable Secured by Investment Property | $76,023 | $37,715 | ▼ $38,308 |
| Total Liabilities | $743,329 | $475,063 | ▼ $268,266 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,299,535 | $1,318,206 | ▲ $18,671 |
| Net Assets With Donor Restrictions | $14,508 | $27,366 | ▲ $12,858 |
| Total Net Assets Fund Balance | $1,314,043 | $1,345,572 | ▲ $31,529 |
| Total Liabilities and Net Assets / Fund Balance | $2,057,372 | $1,820,635 | ▼ $236,737 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $380,409 | $247,776 | $628,185 |
| Equipment | $85,893 | $62,424 | $148,317 |
| Other Assets Org | $13,816 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Christia Marasco | Executive Di | FT | $75,787 | $32,029 | $107,816 |
| Teresa Amoroso | Secretary | FT | $30,608 | $5,303 | $35,911 |
| Monica Rogers | Business COO | PT | $24,466 | $6,829 | $31,295 |
| Lisa Speegle | Consulting C | PT | $11,570 | - | $11,570 |
| Name | Title |
|---|---|
| Beth Wattenberg | Chair |
| Tamba Sellu | Vice Chair |
| Janessa Sederquist | Community Re |
| Robert Chaplin | Educational |
| Joanna Robbins | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,145,037 |
| Other Expenses | $626,979 |
| Total Fundraising Expense | $1,067 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $708,387 | $19,121 | - | $727,508 |
| Current Officers, Directors, Trustees, and Key Employees | $165,967 | $38,443 | - | $204,410 |
| Pension Plan Contributions | $124,466 | $713 | - | $125,179 |
| Occupancy | $49,412 | $4,218 | - | $53,630 |
| Other Employee Benefits | $50,573 | $1,239 | - | $51,812 |
| All Other Expenses | $19,316 | $29,102 | $1,067 | $49,485 |
| Other Expenses | $40,679 | $2,085 | - | $40,679 |
| Payroll Taxes | $32,434 | $3,694 | - | $36,128 |
| Fees for Services Other | $4,024 | $24,865 | - | $28,889 |
| Information Technology | $27,573 | $671 | - | $28,244 |
| Insurance | - | $28,014 | - | $28,014 |
| Fees for Services Accounting | - | $11,500 | - | $11,500 |
| Conferences and Meetings | $8,512 | $150 | - | $8,662 |
| Fees for Services Legal | - | $8,078 | - | $8,078 |
| Office Expenses | - | $3,464 | - | $3,464 |
| Advertising | - | $2,665 | - | $2,665 |
| Interest | $2,573 | - | - | $2,573 |
| Total Functional Expenses | $1,592,927 | $178,022 | $1,067 | $1,772,016 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,772,016 |
| Total Expenses per Audited Statements | $1,772,016 |
| Total Expenses per Form 990 | $1,772,016 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Refundable Advances | $173,172 |
| Amounts Held in Trust for Others | $1,577 |
“Management provides a copy of the form 990 to the governing body for review prior to filing.”
“The organization requires board members to complete and submit conflict of interest statements to the chief business officer each year.”
“The board of directors approves compensation based upon comparability data gathered from similar schools and districts. If any board member has a conflict of interest regarding compensation, that board member does not participate in the decision making process or vote. The decision is documented by the board. The process was last undertaken for the 2023-24 fiscal year.”
“The board of directors approves compensation based upon comparability data gathered from similar schools and districts. If any board member has a conflict of interest regarding compensation, that board member does not participate in the decision making process or vote. The decision is documented by the board. The process was last undertaken for the 2023-24 fiscal year.”
“The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 153115 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 144594 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 13701 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8824 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A COMMUNITY SCHOOL THAT ALLOWS EACH STUDENT TO MAXIMIZE THEIR LEARNING POTENTIAL IN A SAFE AND SUPPORTIVE ENVIRONMENT. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2665 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2665 |
| IRS990/AllOtherContributionsAmt | 0 | 10576 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1067 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 29102 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 19316 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 49485 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LISA SPEEGLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5308913154 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15815 CEDAR CREEK ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FOREST RANCH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95942 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 89827 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 99616 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 38443 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 165967 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 204410 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 150 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 8512 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 8662 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1767249 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14437 |
| IRS990/CYOtherExpensesAmt | 0 | 626979 |
| IRS990/CYOtherRevenueAmt | 0 | 21859 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 31529 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1145037 |
| IRS990/CYTotalExpensesAmt | 0 | 1772016 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 1067 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1803545 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | DELIVERED A QUALITY, PUBLIC EDUCATION TO APPROXIMATELY 108 STUDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 14508 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 27366 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 40 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1592927 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 8078 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 8078 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 24865 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 4024 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 28889 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 32029 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 5303 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 6829 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRISTIA MARASCO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TERESA AMOROSO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MONICA ROGERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LISA SPEEGLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | BETH WATTENBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TAMBA SELLU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOANNA ROBBINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT CHAPLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JANESSA SEDERQUIST |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 75787 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 30608 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 24466 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 11570 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BUSINESS COO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CONSULTING C |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EDUCATIONAL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | COMMUNITY RE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 1756673 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 180239 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 118005 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1803545 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 671 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 27573 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 28244 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 28014 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28014 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 2573 |
| IRS990/InterestGrp/TotalAmt | 0 | 2573 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 14437 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 14437 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 310200 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 514977 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 466302 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 776502 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE A COMMUNITY SCHOOL THAT ALLOWS EACH STUDENT TO MAXIMIZE THEIR LEARNING POTENTIAL IN A SAFE AND SUPPORTIVE ENVIRONMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 76023 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 37715 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1314043 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1345572 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1299535 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1318206 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4218 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 49412 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 53630 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3464 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3464 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 494766 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 305048 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1239 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 50573 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 51812 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPECIAL ED ENCROACHMENT |
| IRS990/OtherExpensesGrp/Desc | 1 | BOOKS AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | DEPRECIATION |
| IRS990/OtherExpensesGrp/Desc | 3 | STUDENT SERVICES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2085 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 170116 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 140220 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 48675 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 40679 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 170116 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 142305 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48675 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 40679 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 333952 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 174749 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 999999 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | INSURANCE REIMBURSEMENT |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21859 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 21859 |
| IRS990/OtherRevenueTotalAmt | 0 | 21859 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 19121 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 708387 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 727508 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3694 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 32434 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 36128 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 713 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 124466 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 125179 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | CHRISTIA MARASCO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1684419 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2580 |
| IRS990/PYOtherExpensesAmt | 0 | 493573 |
| IRS990/PYOtherRevenueAmt | 0 | 975 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2677 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 174218 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1022860 |
| IRS990/PYTotalExpensesAmt | 0 | 1516433 |
| IRS990/PYTotalRevenueAmt | 0 | 1690651 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 31529 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 944101 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 940845 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 380409 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 247776 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 628185 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 85893 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 62424 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 148317 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1772016 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 260341 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 30891 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 13816 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM STATE GOVERNMENT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DUE FROM LOCAL GOVERNMENT |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DUE FROM FEDERAL GOVERNMENT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 173172 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1577 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | REFUNDABLE ADVANCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | AMOUNTS HELD IN TRUST FOR OTHERS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1803545 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 466302 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 305048 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1772016 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 174749 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1803545 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1803545 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1772016 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | true |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION ADVERTISES AS A FREE, PUBLIC ELEMENTARY SCHOOL IN MULTIPLE FREE PUBLICATIONS, THE LOCAL KINDERGARTEN FAIR, AND OTHER FREE EVENTS IN THE LOCAL AREA. THE ORGANIZATION PROVIDES FREE TRANSPORTATION TO THE SCHOOL SITE FROM AN AREA NEAR SCHOOLS THAT ARE IN PROGRAM IMPROVEMENT STATUS TO ENCOURAGE A DIVERSE POPULATION AT THE SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | NO SCHOLARSHIPS - FOREST RANCH CHARTER SCHOOL IS A PUBLIC SCHOOL. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | FOREST RANCH CHARTER SCHOOL IS A PUBLIC SCHOOL, THEREFORE IT RECEIVES SUBSTANTIALLY ALL OF ITS SUPPORT FROM FEDERAL, STATE, AND LOCAL GOVERNMENT AGENCIES. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE E, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT PROVIDES A COPY OF THE FORM 990 TO THE GOVERNING BODY FOR REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION REQUIRES BOARD MEMBERS TO COMPLETE AND SUBMIT CONFLICT OF INTEREST STATEMENTS TO THE CHIEF BUSINESS OFFICER EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS APPROVES COMPENSATION BASED UPON COMPARABILITY DATA GATHERED FROM SIMILAR SCHOOLS AND DISTRICTS. IF ANY BOARD MEMBER HAS A CONFLICT OF INTEREST REGARDING COMPENSATION, THAT BOARD MEMBER DOES NOT PARTICIPATE IN THE DECISION MAKING PROCESS OR VOTE. THE DECISION IS DOCUMENTED BY THE BOARD. THE PROCESS WAS LAST UNDERTAKEN FOR THE 2023-24 FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD OF DIRECTORS APPROVES COMPENSATION BASED UPON COMPARABILITY DATA GATHERED FROM SIMILAR SCHOOLS AND DISTRICTS. IF ANY BOARD MEMBER HAS A CONFLICT OF INTEREST REGARDING COMPENSATION, THAT BOARD MEMBER DOES NOT PARTICIPATE IN THE DECISION MAKING PROCESS OR VOTE. THE DECISION IS DOCUMENTED BY THE BOARD. THE PROCESS WAS LAST UNDERTAKEN FOR THE 2023-24 FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2057372 |
| IRS990/TotalAssetsEOYAmt | 0 | 1820635 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2057372 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1820635 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1767249 |
| IRS990/TotalEmployeeCnt | 0 | 40 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 1067 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 178022 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1592927 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1772016 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 743329 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 475063 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 743329 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 475063 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1314043 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1345572 |
| IRS990/TotalOtherCompensationAmt | 0 | 44161 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1592927 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 142431 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14437 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21859 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1803545 |
| IRS990/TotalVolunteersCnt | 0 | 48 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2057372 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1820635 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 5 |
| IRS990/USAddress/CityNm | 0 | FOREST RANCH |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 95942 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FORESTRANCHCHARTER.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BETH WATTENBERG |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5308913154 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-20 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.